CLA-2-83:OT:RR:NC:N1:121
Mr. John Gilewski
Kohl’s Department Stores
N56 W 17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051
RE: The tariff classification of wind chimes from China
Dear Mr. Gilewski:
In your letter dated September 21, 2010, you requested a tariff classification ruling. The submitted samples will be returned per your request.
Style number 10EN7005B is described as a Shell Wind Chime. It measures 26 inches long and 7-1/2 inches in diameter. It consists of a metal hook for hanging, a spiral metal wire frame, a decorative, wire wrapped, glass ball at the top, eight chimes (four metal and four glass) in the shape of scallop shells and a metal bell that hangs at the bottom. The shell wind chime is designed to spin when it catches the wind, thereby creating a pleasing appearance and sound.
The applicable subheading for the shell wind chime, style number 10EN7005B, will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem.
The Butterfly Wind Chime (style 11EN7133R) consists of a metal hook with three metal bells and eight glass items described as chimes. This product measures 19.5 inches tall and 6.5 inches in diameter. The glass pieces are green and orange in color. Some of these pieces are cut or engraved with a butterfly design. According to the information provided in your letter, the glass is spray painted with color after solidification.
The glass pieces are the components which contribute primarily to the ornamental effect of this decorative article. Along with the bells, they also contribute to the sound created by this article.
You advised our office that the glass pieces are molded and subsequently cut. Your letter indicates that the unit value of style 11EN7133R is over three dollars but not over five dollars.
The applicable subheading for the Butterfly Wind Chime (style 11EN7133R) will be 7013.99.6000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over three dollars each: cut or engraved: valued over three dollars but not over five dollars each. The rate of duty will be 15 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division